What is the cash flow for the month of September?

(a) £7,000

(b) £13,000

(c) £14,000

(d) £20,000 

The following information relates to questions. 

On 1 September, a business starts selling goods on credit for the first time. During the month of September, the business sells good on credit for £12,000 and sells further goods for cash £8,000. One half of the credit customers pay their bills before the end of September. There are no stocks at the start or end of the month. Goods costing £7,000 were acquired on credit during the month. All payments to suppliers were made in October. There were no trade creditors at the start of September.